Western Manufacturing produces a single product. The original budget for April was based on expected production of 16,000 units; actual production for April was 17,600 units. The original budget and actual costs incurred for the manufacturing department follow: Direct materials Direct labor Variable overhead Fixed overhead Total Original Budget $249,600 206,400 104,000 71,500 $631,500 Actual Costs $285,300 230,400 116,000 76,000 $707,700 Required: Prepare an appropriate performance report for the manufacturing department. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Item Variance Direct materials $ O None Direct labor Original Budget Flexed Budget Actual Cost (16,000 units) (17,600 units) $ 249,600 $ 285,300 206,400 230,400 104,000 116,000 71,500 76,000 $ 631,500 $ 0 $ 707,700 Variable overhead Fixed overhead Total